1. Department A had 4,000 units in Work in Process that were 60% completed at the beginning of the period at a cost of $6,700. During the period, 32,000 units of direct materials were added at a cost of $70,400, and 33,400 units were completed. At the end of the period, 2,600 units were 39% completed. All materials are added at the beginning of the process. Direct labor was $26,400 and factory overhead was $5,800. The cost of the 2,600 units in process at the end of the period if the first-in, first-out method is used to cost inventories was

   a.$6,230

   b.$7,760

   c.$5,720

   d.$6,740